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2018 (9) TMI 1583 - AT - Service TaxSale of space for Advertisement Services - Period May 2006 to May 2010 - demand of Service Tax - Held that:- What is covered by the Sale of Space for Advertisement Services after amendment, or perhaps the advertisements in business directories, yellow pages and trade catalogues, are those primarily meant for commercial purposes. The sale of space for advertisement in the course of not being in journals which is meant for in-house circulation only, the activity of the appellant is not covered by the definition of Sale of Space for Advertisement Services and, therefore, the same is not exigible to service tax - Demand set aside. Penalty - Renting of Immovable Property Services (RIS) - period June 2007 to March 2010 - demand of Service Tax - Held that:- It is submitted that the same issue was under serious litigation before various judicial forums and, therefore, it was too premature to say that there was any service element. The law, as amended from 01.06.2007, till the further amendment by the Finance Act, 2010, saw multiple litigation - penalty set aside. Membership of Club or Association Service (MCA) - period June 2005 to May 2010 - demand of service tax - Held that:- The association is not liable to pay service tax since there is no service provider and service recipient; it is only on mutuality concept that the association is run - Demand set aside. Business Support Services (BSS) - Convention Services (CS) - Management Consultant Services (MCS) - Appellant submitted that though the issue involves complexity, he has instructions not to press the demands, but only request for setting aside the penalties and interest, if any - Held that:- Undoubtedly the issues involved intricacies, complexities and some of the issues are still being litigated elsewhere. In view of the above the demand on these four items is confirmed, but, however, the penalties set aside. Appeal allowed in part.
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